Income Tax of a Non-Resident Alien
BIR Ruling No. 052-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 11, 1981
Full text
March 11, 1981 BIR RULING NO. 052-81 22-a 000-75 052-81 Norconsult A.S. ADC Building 6805 Ayala Avenue Makati, Metro Manila Attention: Mr . Harald Arveson Resident Manager Gentlemen : In reply to your letter dated July 3, 1980, please be informed that Mr. Gjermund Saetersmeen, a Norwegian assigned in the Philippines for approximately two (2) years as resident project manager and consultant on projects of Norconsult A.S. with the National Electrification Administration is considered a non-resident alien engaged in trade or business in this country. Hence, he is subject to income tax imposed by Section 21 of the Tax Code based on his entire net income received from all sources in the Philippines. (Sec. 22(a), Tax Code) cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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